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Purchase Order Tax Codes

Description of tax codes and exemption certificates for Saskatchewan Provincial Sales Tax ("PST") and tax codes for Canadian Goods and Services Tax ("GST")

Please note that effective May 1, 2014, the number of tax codes available for use on the purchase order (purchase requisition) is reduced to seven (7), as listed below.

G.S.T. REGISTRATION NUMBER 11927 9313 RT0001

Tax Code

Description

UII

This is the most common tax code, applied when the vendor charges both GST and Saskatchewan PST. Examples include most goods bought within Saskatchewan. Select UII if you don't know which tax code to use.

UIS

Use this code when the vendor charges GST but not Saskatchewan PST, but the item is still subject to Saskatchewan PST. Examples include purchases of most goods from other provinces where the vendor is not registered to collect Saskatchewan PST.

UIN

Use this code when the vendor charges GST only and the item is PST-exempt. Examples include general consulting and other non-taxable services; books; goods acquired for resale; memberships; conferences in Canada.

UES

Use this code when the item is GST-exempt, or a good that will be imported into Canada from a non-Canadian vendor and is subject to Saskatchewan PST. Examples include most goods imported into Canada (GST will be assessed by the Custom Broker when the goods cross the border).

UEN

Use this code for items similar to tax code UES, except where they are exempt from Saskatchewan PST. Examples include exempt farm items.

USS

Use this code when GST and PST self-assessment is required. Self-assessment applies when services are acquired from a vendor outside of Canada. Examples include repair or installation services of movable property; computer software licenses—in both cases only from vendors outside of Canada.

USN

Use this code when GST self-assessment is required and the item is PST-exempt. Selfassessment applies when services are acquired from a vendor outside of Canada that is not registered for Canadian GST. Examples include training and other PST-exempt services; digital books.